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国际会计试卷3一、Definition（名词解释:Eachofthefollowingfor3points,total12points）1.Foreignexchangeexposure外汇风险2.Forwardcontract期货契约远期合同3.Anindirectforeigncurrencyquote间接外汇报价4.InternationalAccounting国际会计二、Singlechoicequestion(单项选择题：Eachofthefollowingquestionfor2points,total10points)1.Whichofthefollowingisnotanenvironmentalfactoraffectingaccounting?以下哪一个不是环境因素影响会计吗?A.LevelofenforcementofregulationsB.NatureofcapitalmarketsC.TypeoflegalsystemD.LanguageE.Levelofinflation2.Whichofthefollowingdoesnotaffectacountry'sfinancialaccountingorientation?下列哪项不影响一个国家的财务会计取向?A.Thelevelofinflation.B.Politicalandeconomictieswithothercountries.C.Statusoftheaccountingprofession.D.Qualityofaccountingeducation.E.Alloftheaboveaffectacountry'sfinancialaccountingorientation.3.Currentproponentsofharmonizingaccountingstandardsgloballyare目前全球协调的支持者会计准则A.Investors.B.Multinationalcompanies.C.Thesecuritiesindustryandstockexchanges.D.Developingcountries.E.Alloftheabove.4.Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe货币的母公司8的财务报表A.basecurrency.B.functionalcurrency.C.historicalcurrency.D.reportingcurrency.E.Noneofthem5.Underthemonetary/non-monetarymethodofforeigncurrencytranslation,depreciationexpenseistranslatedatthe:货币/非货币性方法下的外币翻译、折旧费用是):A.CurrentrateB.WeightedaveragerateC.HistoricalrateD.spotrateE.Noneoftheabove三、Multiplechoicequestions(多项选择题：Eachofthefollowingquestionfor3points,total15points)1.MajorChallengesFacingAccountingGlobally会计所面临的挑战主要全球A.GlobalHarmonizationB.QualityofFinancialReportinginDevelopedandEmergingEconomicsC.SocialandEnvironmentalReportingD.FinancialReportingintheHighTechnologyEraE.ReviewofSelectedClassificationStudies2.InteractionbetweenAccountinganditsEnvironmentmainlyincludesthefowllowingaspects:会计和它的环境的相互作用主要体现在fowllowing方面:A.NatureofCapitalMarketsandTypeofReportingRegimeB.TypeofBusinessEntitiesandTypeofLegalSystemC.LevelofEnforcementofRegulationsandLevelofInflationD.PoliticalandEconomicTiesandStatusoftheAccountingProfessionE.ExistenceofaConceptualFrameworkandQualityofAccountingEducation3.VoluntarydisclosuresbyMNEsareinfluencedby通过主动批示受跨国企业A.size.B.internationallistingstatus.C.countryoforigin.D.industry.ELanguage4.AdditionalIssuesinInternationalFinancialStatementAnalysisincludethefollowing:另外的问题,在国际财务报表分析如左:A.AvailabilityofDataB.ReliabilityofDataC.TimelinessofDataD.Language,TerminologyandFormatE.Noneofthem5.Investorsareconcernedabout投资者关心的是A.up-to-datemeasurementsofearningsB.lackofcomparabilityofMNEsC.theinformationalcontentofMNEreportsD.GoodwillENoneofthem四、Essayquestions(简答题：Eachofthefollowingquestionsfor8points,total16points。)1.Costconsiderationsandtheneedtotapcapitalprovidersinseveralcountriessometimesresultincpmaniespreparinguniversalratherthancountry-specificsecondarystatements.Ifyouwereanalyzingauniversalsecondarystatementofaforeigncompany,whatmightbesomeofyourconcernsbeforemakinganinvestmentdecision?Howwouldyougettheanswersyouneed?成本的考虑和需要去利用资本提供者inseveral国家在某个时候导致cpmanies准备普遍而不是国家二级报表。如果你是一个普遍的次要的陈述分析外资公司,可能是一些你的担忧之后方可投资决定吗?你如何得到答案,你需要什么?2.WhatistheRoleofFinancialReportinginEmergingCapitalMarkets?的角色是什么新兴资本市场财务报告吗?五、InternationalAccountingPractices(国际会计实务：Totalfor12points)Latechoc(Switzerland)companybeganitsfirstyearofbusinessonJan1,2008.Belowisthecompany’sstatementofincomefortheyear.Latechoc(瑞士)公司开始了它的第一次多年的经营在今年1月1日起,。以下是该公司的声明的生活一年。LatechocStatementofincome(inmillionsofSwissfrancs)YearendDecember31,2008NetSales7,820Costofgoodssold(4,000)Selling,generalandadministrative(850)Rent(400)Advertising(150)Equipmentdepreciation(1,250)Interestexpense(90)Utilities(30)Federalincometaxes(65)Netoperatingincome985Assumethatequipmentwasacquiredatthebeginningoftheyearandthenetmonetarygainfortheyearwas480(inmillionsofSwissfrancs).Whatisthecompany’sadjustedGPLAnetincomefortheyearendingDecember31,2008?假设设备是这样获得的:在今年年初,净货币的升幅,一年480(数以百万计的瑞士法郎)。贵公司调整GPLA净收入止年度2008年12月31日?Whatisthecompay’sGPLA-basednetincomefortheyearendingDecember31,2008?什么是企业GPLA-based净收入止年度2008年12月31日?六、Caseanalysis(案例分析题：Thissectionfor35points)TechcorporateofUSAisamanufacturerofskatesshoreforenthusiastsofallages.Durignthelastfiveyears,thecostofrawmaterialsandlaborhavecontinuedtoriseinthefirm’sU.Smanufacturingfacility.Asaresult,theCEOofTechcorporateisconsideringestablishinganewmanufacturingsubsidiaryoverseastotakeadvantageoflowerproductioncostselsewhere.InvestmentadvisorstotheCEOhavesuggestedMalaysiaandThailandastwopossiblelocations.Belowisthesubsidiary’sexpectedafter-taxcashflowswillbeinringgitsorbath,thecompanyanticipatessomeU.Sdollar-denominatedexpenses.美国的科技公司是一家专业生产的冰鞋古堡区和爱好者的青睐。过去的五年里,Durign原材料的价格持续增加与劳动在公司的你S制造点。因此,该公司的首席执行官的高科技公司正在考虑建立新的生产子公司海外利用降低生产成本的地方。投资顾问向总裁,马来西亚和泰国的建议可能有两种不同的地点。以下是该子公司的税后现金流量预期将在ringgits或浴,公司期望有些看.S美元的费用。BladesMalaysiainmillions20032004200520062007MRcashinflows3500400055004800MRcashoutflows1500020009007001000US$cashoutflows20015012575BladesThailandinmillions20032004200520062007TBcashflows25000225002300024800TBcashoutflows350002000220019003000US$cashoutflows125175200noneAdditionalinformation:Exchangeratesfor2003are3.8M